Kanga, Palkhivala's The Law and Practice of Income Tax (2 Volume Set)

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Description
The first of this book was published in 1950, seventy years ago, by N.M. Tripathi Ltd., the leading publishers of law books at that time. The title of the book mentioned the names of Sir Jamshedji Kanga and N.A. Palkhivala. The former was a leader of the Bombay Bar and had been the Advocate-General of the Bombay High Court for thirteen years (1922-35) and also a judge of the Bombay High Court for one year (1921-22). The latter was his junior and already  rising star, but was unknown outside Bombay. Sir Jamshedji gracefully acknowledged in the foreword to the first edition that his task was of a supervisory and advisory character and that the actual writing had been done by Nani Palkhivala. At the request of Fali S. Nariman, who worked in the chambers of Kanga, I have retained this foreword in the tenth and eleventh editions. Although published in 1950, Palkhivala had commenced writing this book in March 1947, just one year after he passed the Advocate (OS) examination. Incidentally, his younger brother  Behram, typed the entire manuscript! The first edition ran into 744 pages of commentary (Part I) and 344 pages of statutory and other legal provisions (Part II). It was prices ar Rs. 35 and was soon sold out.
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Contents
Volume I
Chapter 1.     Preliminary
Chapter 2.     Basis of Charge
Chapter 3.     Income which do not Form part of Total Income
Chapter 4.     Computation of Total Income
Chapter 5.     Income of other Persons, Included in Assessee’s Total Income
Chapter 6.     Aggregation of Income and Set Off or Carry Forward of Loss
Chapter 6A.   Deduction to be made in Computing Total Income
Chapter 6B.   Restriction on Certain Deductions in the Case of Companies
Chapter 7.     Incomes Forming Part of Total Income on which no Income-tax is Payable
Chapter 8.     Rebates and Reliefs
Volume II
Chapter 9.     Double Taxation Relief
Chapter 10.   Special Provisions Relating to Avoidance of Tax
Chapter 10A. General Anti-Avoidance Rule
Chapter 11.    Additional Income-tax on Undistributed Profits
Chapter 12.    Determination of Tax in Certain Special Cases
Chapter 12A.  Special Provisions Relating to Certain Incomes of Non-residents
Chapter 12B.  Special Provisions Relating to Certain Companies
Chapter 12BA. Special Provisions Relating to certain persons other than a Company
Chapter 12BB. Special Provisions Relating to conversion of Indian Branch of a
                           Foreign Bank to a Subsidiary company
Chapter 12C.   Special Provisions Relating to Retail Trade, etc.
Chapter 12D.   Special Provisions Relating to Tax on Distributed Profits of Domestic Companies
Chapter 12DA. Special Provisions Relating to Tax on Distributed Income of
                           Domestic Company for Buy-back of Shares
Chapter 12E.    Special Provisions Relating to Tax on Distributed Income
Chapter 12EA.  Special Provisions Relating to Tax on Distributed Income by
                            Securitisation Trusts
Chapter 13EB.  Special Provisions Relating to tAx on Accreted Income of Certain Trusts
                             and Institutions
Chapter 12F.    Special Provisions Relating to Tax on Income Received from Venture
                            Capital Companies and Venture Capital Funds
Chapter 12FA.  Special Provisions Relating to Business Trusts
Chapter 12FB.  Special Provisions Relating to Tax on Income of Investment Funds and
                            Income Received from such funds
Chapter 12G.   Special Provisions Relating to Income of Shopping Companies
Chapter 12H.   Income Tax on Fringe Benefits
Chapter 13.      Income-tax Authorities
Chapter 14.      Procedure for Assessment
Chapter 14A.   Special Provision for Avoiding Repetitive Appeals
Chapter 14B.   Special Procedure for Assessment of Search Cases
Chapter 15.      Liability in Special Cases
Chapter 16.      Special Provisions Applicable to Firms
Chapter 17.      Collection and Recovery of Tax
Chapter 18.      Relief Respecting Tax on Dividends in Certain Cases
Chapter 19.      Refunds
Chapter 19A.   Settlement of Cases
Chapter 19B.   Advance Rulings
Chapter 20.     Appeals and Revision
Chapter 20A.   Acquisition of immovable Properties in Certain Cases of Transfer
                          to Counteract Evasion of Tax
Chapter 20B.  Requirement as to[ Mode of Acceptance, Payment or Repayment] in
                         Certain Cases to Counteract Evasion of Tax
Chapter 20C.  Purchase by Central Government of Immovable Properties in Certain
                         Cases of Transfer
Chapter 21.   Penalties Imposable
Chapter 22.   Offences and Prosecution
Chapter 23.   Miscellaneous
Schedule
Additional Cases
Subject Index
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Author Details
Author - Kanga, Palkhivala , Arvind P Datar
Revising Author - Arvind P Datar
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